- Docente: Thomas Tassani
- Credits: 1
- SSD: GIUR-08/A
- Language: Italian
- Teaching Mode: In-person learning (entirely or partially)
- Campus: Ravenna
- Corso: Single cycle degree programme (LMCU) in Law (cod. 5903)
Learning outcomes
The seminar aims to explore environmental taxation in depth, providing a comprehensive, interdisciplinary foundation of knowledge with a view toward advanced legal education. In particular, the seminar will examine the regulatory frameworks for environmental taxes in light of constitutional principles and the Italian tax system, as well as proposals to introduce new European environmental taxes in light of relevant EU principles and provisions. Finally, the seminar will explore incentive-based and “behavioral” taxation aimed at achieving non-fiscal environmental protection objectives, from both de iure condito and de iure condendo perspectives.
Course contents
- Environmental Protection in the Constitution, European Law, and International Law
- Characteristics and Types of Environmental Taxes
- Environmental Tax Incentives: Characteristics and Limitations
- Environmental Objectives and Taxes in the Italian System: Excise Taxes and Other Indirect Taxes
- The Plastic Tax
- Energy Taxation
Readings/Bibliography
The instructor will provide the course materials during class
Teaching methods
The course will be conducted in a seminar-style format; in addition to lectures, students will be engaged through readings and presentations.
Assessment methods
The exam will consist of an oral and a written portion.
In order to register for the exam, the student should log in Almaesami (https://almaesami.unibo.it/almaesami/welcome.htm ).
The grade is the resulting evaluation of knowledge of the basics, ability to link different topics of the program, critical analisys skills, accurate and proper oral presentation.
By way of example, the following criteria will be used to assess the final mark (that will be out of 30/30):
- sufficient or barely sufficient knowledge on the programme, limited reasoning ability, some difficulties in using technical and legal language → 18-21/30;
- fairly good knowledge of the programme, adequate critical reasoning ability, sound use of technical and legal language → 22-25/30;
- comprehensive knowledge of the programme, notable reasoning ability, good command of technical and legal language → 26-29/30;
- extensive knowledge of the programme, very good reasoning ability, and ability to fully master technical-legal language → 30-30L/30.
Office hours
See the website of Thomas Tassani